Dear Mr. Wang，I am writing to inform you about my decision to resign from my current position. There are a few factors involved that I find intolerable.First of all， the salary has proven to be much lower than you originally promised， and I have a large family to support. In addition， the office is located in the downtown area， yet I live in the suburbs， so it is exhausting for me to spend over three hours commuting every day.

　　Most importantly， I feel rather disappointed and left out on the job itself as in the past two months I was never given any really important responsibility.I sincerely hope that you approve of my resignation. I am sorry for any inconvenience caused.

　　Yours sincerely，Li Ming

　　The cartoon symbolically depicts how three sons and a daughter treat their old， helpless father. They each stand in a different corner of a football field. The eldest son kicks out the father， who huddles up into a ball. The other children are prepared to ward him off. It is sad to see none of them is willing to receive their father.The picture is thought-provoking， and what it illustrates is a common phenomenon in today‘s society： many grown-up children refuse to support their aging parents.

　　While they enjoy a comfortable life， their parents are neglected and reduced to utter poverty， as these elderly people have grown so physically weak that they no longer have the means to support themselves.

　　I think these children have betrayed their own conscience and therefore may subject themselves to social contempt and criticism.According to Chinese culture， to be kind to one‘s parents is the height of virtue.

　　We owe so much to our parents in that they not only gave us life but have done much in bringing us up. It is against nature for us to shirk the responsibility of taking care of our parents when they are old. Rather， we have the duty to pay back their love by making their later years enjoyable and happy.

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